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V0698-14 ·13 March 2014 ·consulta-vinculante Medium impact
Tax

Cross-border mergers may qualify for special regime if valid economic reasons exist

A banking entity asked whether a cross-border merger could apply to the special IS regime and if its economic grounds were sufficient. The DGT responds that if the transaction meets commercial requirements and has valid economic purposes, it may qualify for such regime.

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2014-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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